Glossaries
Featured terms
Actif courant
An asset that is expected to be converted into cash within the trading cycle. Contrasting a Fixed asset that is held to use within the business long term.
Actif liquide
An asset that can be easily converted into cash.
Actif net
Assets minus liabilities (equals ownership interest).
Actionnaires
Owners of a limited liability company.
A
Accounting Principles Board (APB)
The private sector group charged with developing accounting standards from 1959 to 1973; primary authoritative pronouncements were known as "opinions"
Actifs
The economic resources owned by an entity; entailing probable future benefits to the entity
Actifs financiers disponibles à la vente
Investments in debt that are neither "held-to-maturity" or "trading;" a default category that is accounted for at fair value with changes in value ...
Activité
An event that gives rise to the consumption of resources
American Institute of Certified Public Accountants (AICPA)
(AICPA) an organization whose members are CPAs interested in advancing the accounting profession
Amortissement
Process similar to depreciation, usually applied to intangible fixed assets.
Amortissement
The process used to allocate the cost of an intangible asset to the accounting periods benefited
API (Interface de Programmation d'Applications)
A set of protocols that allows different software applications to communicate with each other
Approche globale
A concept of income by which virtually all nonequity-based transactions and events are captured and reported in the income statement; the preferred...
Assemblée générale annuelle
A meeting of the members (shareholders) of a company at which the board of directors lay the company's accounts and report for shareholders' approval. Other business is also conducted such as election of directors, auditors remuneration, etc.
Audit
An official inspection of a company's accounts.
Audit
The examination of transactions and systems that underlie an organization's financial statements with the goal or reporting thereon
Auditeurs
Professional accountants who check the books of account, ask for explanations from the directors and examine the report and accounts, verifying that they give 'a true and fair view' of the transactions.
Balance âgée des créances
Analysis used to estimate the uncollectible accounts; involves stratification of receivables based upon age
Balance de vérification ajustée
A trial balance prepared after adjusting entries have been prepared and posted to the ledger
Centre de regroupement des coûts
The costs assigned to a particular activity
Changements comptables
Changes from one acceptable method of accounting to another acceptable method; like straight-line depreciation to a declining balance approach
Charges à payer
Unpaid expenses that have already been incurred
Codification des normes comptables (ASC)
Research tool deemed to be the primary authoritative source and reference guide on accounting standards
Comptabilité
A set of concepts and techniques that are used to measure and report financial information about an economic unit
Comptabilité d'engagement
The accounting process whereby revenues are measured and recorded as earned, while expenses are recorded as incurred
Comptabilité par activités
(ABC) A costing system for situations where overhead is high and/or a variety of products are produced; costs are traced to activities and then act...
Comptabilité par activités (ABC)
Alternative costing method for strategic management; divides production into activities, defines costs for activities, and allocates costs to objec...
Compte
A record that is kept for each asset, liability, equity, revenue, expense, and dividend component of an entity
Comptes
Financial statements prepared at the end of a period to reflect the profit of loss or the period and financial position at the end of the period.
Comptes annuels
Also known as financial, company or statutory accounts. Businesses must produce an annual set of accounts detailing business finances.
Comptes clients
Amounts due from customers, also described as a trade debtors.
Comptes fournisseurs
Amounts due for payment to suppliers of goods or services, also described as trade creditors.
Coût complet
Also known as full costing -- a costing method where inventory absorbs direct costs and variable and fixed factory overhead
Cycle comptable
The procedures needed to process transactions through an accounting system; including journalization, posting, adjusting, and preparing financial s...
Équation comptable
A financial relationship at the heart of the accounting model: Assets = Liabilities + Owners' Equity
Inducteur d'activité
Event that causes consumption of an activity
Intelligence Artificielle (IA)
Computer systems that can perform tasks typically requiring human intelligence
Méthode de provision pour créances douteuses
A method that estimates uncollectibles as a portion of total receivables and establishes an offsetting contra allowance account
Méthode du coût amorti
The approach mandated for held-to-maturity securities; investments are reported at their cost with any premium or discount amortized over the life ...
Méthodes d'amortissement accéléré
Several alternative depreciation approaches that result in relatively more depreciation in early years of use, and smaller amounts during later years
Mise à jour des normes comptables (ASU)
The official notification issued by the Financial Accounting Standards Board of a new or modified accounting rule
Normes réalisables
A standard that takes into account normal spoilage and inefficiency; intended to allow workers to reach the established benchmarks
Période comptable
The time frame used for financial reporting, normally months, quarters or years.
Principe de comptabilité d'engagement
The effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is received or paid) and they are recorded in the accounting records and reported in the financial statements of the periods to which they relate (see also matching).
Processus d'ajustement
To analyze account balances and update them at the end of an accounting period to reflect the correct measure of revenues and expenses
Produits à recevoir
Revenues that have been earned and recorded, but are not as yet collected
Rapport annuel et comptes
Most organisations are required to produce an annual report on their activities and enclose the accounts of the company's performance over the past year.
Régularisation
Expenses and revenues that gradually accumulate throughout an accounting period
Rente
Level streams of payments; with each payment being the same, and occurring at a regular interval
Rente à versements immédiats
Also known as an annuity in advance; involves a level stream of payments, with the payments being made at the beginning of each time period
Rentes
Streams of level (i.e., the same amount each period) payments occurring on regular intervals
Statuts
Document setting out the relative rights of shareholders in a limited liability company.
Taux Annuel Effectif Global (TAEG)
The rate of interest you agree to pay on money borrowed, and a useful way to compare how much interest you would pay on loans from different providers. The higher the APR, the more you will pay.
Taux Annuel Équivalent
An interest rate reflecting what you'll actually pay, or earn, on your money after the effects of compounding are taken into account in order to normalize the interest rate.
Taux de rendement comptable
A project evaluation tool that focuses on accounting income rather than cash flows; average annual increase in income by the amount of initial inve...
B
Activité au niveau du lot
Activities that relate to each batch of production; independent of the number of units within that batch
Amélioration
Expenditures that improve or increase the service potential of an asset even beyond its original new condition; such costs may be capitalized by in...
Benchmarking
Measuring products or processes against industry standards, an essential part of total quality management
Big Data
Electronically warehoused information, capable of being mined and analyzed, containing the “who, what, when, where, and why” of all business activity
Bilan
A financial statement that presents a firm's assets, liabilities, and owners' equity at a particular point in time
Bootstrapping
Building a company without external investment, often relying on personal savings and running with the lowest possible operating costs
BPA de base
The simplest earnings per share number; earnings available to common shares divided by weighted average shares, without factoring in potential dilu...
Budget
A planning tool that outlines the financial plans for an organization; there are various types of budgets -- operating, capital, and financial
Budget participatif ascendant
A budget approach driven by the direct participation of lower-level employees
Business to Business (B2B)
(B2B) A system that enables data interchange between companies; sometimes sufficiently robust to permit automatic inventory replenishment, etc.
Comité budgétaire
A group of senior managers from each business unit charged with leading the budget preparation and review process
Conseil d'administration
A group of people to whom the shareholders have delegated the task of running the day-to-day affairs of the company. They normally define the direction of the company and thus should have a dramatic influence on its performance. They are supposed to act in the best interest of the shareholders.
Créance irrécouvrable
The amount owed by a customer who cannot, or will not, pay for goods or services they have had.
Marge budgétaire
The influence of behavior to "pad" a budget via misstating expected revenues and/or expenses; to create more favorable budget vs. actual performanc...
Obligation
A form of IOU issued by the company, or a government or other institution, offering to pay interest in return for borrowing your money, or to pay you little or no interest but instead issue the obligations at a discount but pay you back in full sometime in the future, or to pay you back at some time in the future in a way that is financially interesting to you now.
Obligations à payer
An obligation divided into transferable units requiring the issuer to make periodic interest payments and an eventual repayment of the face amount
Rapprochement bancaire
A control procedure to establish and verify the correct cash balance via identification of errors, irregularities, and adjustments
Relevé bancaire
The document received from a bank which summarizes deposits and other credits, and checks and other debits to a bank account
Seuil de rentabilité
The level of activity where revenues equal total expenses, producing a zero net income; also the point where the contribution margin is said to cov...
Soulte
Term used to describe additional monetary consideration that may accompany an exchange transaction
Tableau de bord prospectif
A set of performance measures that are congruent with assessing improvement in financial, customer, and business process outcomes
Taux d'escompte
In the UK it is set by the Bank of England, to control the money supply and inflation. Banks usually lend at anything from 2 per cent above taux d'escompte and upward, and pay 2 to 3 per cent below taux d'escompte on any deposits you have at the bank.
Taux de base
Set by the Bank of England, this is the country's base rate of interest and influences the rate of interest on financial products and services.
Valeur comptable
Cost minus accumulated depreciation; the net amount at which an asset is reported on the balance sheet
Valeur comptable par action
Common stockholders' equity divided by common shares outstanding, to indicate stockholders' equity per share
C
Absences rémunérées
Term to describe paid time off; vacations, sick leave, etc.
Actif courant
An asset that is expected to be converted into cash within the trading cycle. Contrasting a Fixed asset that is held to use within the business long term.
Actifs courants
Assets that will be converted into cash or consumed within one year or the operating cycle, whichever is longer
Action privilégiée convertible
Preferred stock that can be exchanged for common stock at some preagreed ratio
Action privilégiée cumulative
Preferred stock that is entitled to a periodic dividend, and those dividends must be paid (eventually) before any monies can be distributed to comm...
Action privilégiée rachetable
Preferred stock that can be repurchased by issuer for a preset price
Actions ordinaires
The residual equity interest in a corporation; last in liquidation but usually receiving the full benefits of any corporate growth
Activité au niveau du client
Activities that relate to each customer; independent of the volume of goods and services provided to the specific customer
Analyse coût-volume-profit
(CVP) Analysis focusing on the interplay of pricing, volume, variable and fixed costs, and product mix
Appelé (capital social)
The company has called upon the shareholders who first bought the shares, to pay for their shares.
Approche opérationnelle courante
A concept of income where income is limited to transactions related to central ongoing operations; not an acceptable approach for income theory
Avoir
A document summarising the reduction in charge on an invoice (bill), usually because the customer has returned defective goods or has received inadequate service.
Budget de trésorerie
An essential budget component detailing planned cash receipts, disbursements, and financing actions
Budget glissant
A budget that is constantly updated; as one month/quarter is completed another is added to the set the projections
Capital
Anything invested into a company that has a tangible value or benefit to its own, such as a machinery, patents, or financial assets like cash.
Capital social
A non-specific reference to the ownership interests of shareholders in a corporation
Capitaux employés
Sometimes called total assets less current liabilities or total shareholders' funds plus long-term finance (the two calculations provide the same result). It is a measure of how much value is placed in the hands of the management of the company, hence ROCE (return on capital employed) is a key reaction in the control of performance.
Centre de coûts
An area of responsibility under the control of a manager who is responsible for costs incurred within the unit; the unit generally has little reven...
Certified Financial Manager (CFM)
(CFM) a professional designation of competency in the field of financial management that is issued by the Institute of Management Accountants
Certified Management Accountant (CMA)
(CMA) a professional designation of competency in the field of management accounting that is issued by the Institute of Management Accountants
Certified Public Accountant (CPA)
An individual who is licensed by a state to practice public accounting
Changement d'estimation comptable
A revision of assumptions used in a related accounting calculation (e.g., change in estimated useful life of an asset); handled prospectively by re...
Charge sur actifs
Used when all or some of the assets of an organisation have been used as collateral to secure a transaction of some kind (usually the borrowing of large sums of money). The charge operates in a similar way to that used by mortgage companies as they retain an interest in your house and must be repaid first out of any sale monies you make.
Chartered Global Management Accountant (CGMA)
(CGMA) sponsors a designation that distinguishes professionals who have advanced proficiency in finance, operations, strategy and management
Cohérence
An enhancing quality of accounting such that deviations in outcomes from period to period should be the result of deviations in underlying performa...
Comparabilité
An enhancing quality of accounting such that even though different companies may use different accounting methods, there is still sufficient basis ...
Comptabilité analytique
The process by which an organization's cost is collected, assigned, and interpreted
Comptabilité de caisse
An accounting approach where revenue is recorded when cash is received (no matter when "earned"), and expenses are recognized when paid (no matter ...
Compte collectif
The total of all subcomponent account records for an account; e.g., the sum of all individual accounts receivable
Compte de contrepartie d'actif
An account that is subtracted from a related account -- contra accounts have opposite debit/credit rules
Compte de résultat par marge de contribution
An internal report that identifies each segment's controllable elements; the contribution margin, controllable fixed costs, uncontrollable fixed co...
Consignation
To place inventory in the custody of another party without requiring them to purchase it, as a sales agent
Consolidation
To prepare financial reports for a parent and subsidiary company as a single economic unit
Contrôleur de gestion
The primary person responsible for the cost and managerial accounting functions
Coût de production
Similar to cost of goods sold and used mostly in academic accounts.
Coût de transformation
Cost components needed to change raw materials to finished goods, specifically direct labor and manufacturing overhead
Coût des produits fabriqués
The amount of cost attributable to goods reaching the end of production; beginning work in process (wip) + (direct materials, direct labor, manufac...
Coût des ventes
See 'cost of goods sold'.
Coût des ventes
The total cost attributed to units of inventory actually sold during a period
Coûts fixes communs
Fixed costs that are incurred to support more than one business unit
Coûts fixes engagés
Costs that arise from an organization's commitment to engage in operations; unavoidable elements like depreciation, rent, insurance, property taxes
CPA
An individual who is licensed by a state to practice public accounting
Créancier
A person or firm that has lent your business money or to whom you owe money.
Créanciers
Suppliers to whom we owe money.
Crédit
The nature of an action to an account to indicate an increase (liabilities, equity, and revenue) or decrease (assets, expenses, and dividends); usu...
Crédit (conditions commerciales)
The supplier agrees to allow the customer to make payment some time after the delivery of the goods or services. Typical trader credit periods range from 30 to 60 days but each agreement is different.
Décision d'investissement
Also known as capital budgeting; planning and decision making related to longer term projects and expenditures
Dépense d'investissement
Spending on non-current (fixed) assets of a business.
Dépenses d'investissement
Ordinary and necessary costs incurred to place an item of property, plant, or equipment in its condition for intended use; such amounts are include...
Dépenses d'investissement (CAPEX)
Funds used by the company to buy, maintain or improve its fixed assets such as buildings, vehicles, equipment, or land.
Engagements
Promises to engage in some future action; not necessarily creating a recordable accounting liability but potentially necessitating enhanced disclosure
Équivalents de trésorerie
Short-term interest-earning financial instruments that are deemed to be highly secure and will convert back into cash within 90 days
Escompte de règlement
A reduction in invoice price offered to customers to encourage prompt payment of invoices
Flux de trésorerie
The movement of money into and out of a business over a specific period
Garantie
Security, usually for a loan. It is effected by enabling the giver of the loan the right to seize the asset that is being used as garantie and sell it if the terms of their loan are not met.
Hypothèse de flux de coûts
An assumption about how costs are assigned to inventory in the accounting records
Impôt sur les sociétés
Paid by UK companies on their profits.
Inducteur de coûts
The factor that is viewed as causing costs to be incurred within an organization
Inflation par les coûts
Cost-push inflation occurs when production input costs, such as wages and raw materials, rise and producers pass the increased costs on to consumers through price rises.
Intérêts composés
Interest calculations that provide for periodic inclusion of accumulated interest into the base on which interest is calculated; "interest on the i..."
Loi sur les sociétés
Legislation to control the activities and administration of limited liability companies.
Marge de contribution
Revenues minus all variable expenses, whether related to production or selling and administration (not to be confused with gross profit)
Note de crédit
A seller-prepared document evidencing an approved return of merchandise for credit against an account
Objet de coûts
The output for which costing information is to be determined under ABC; can be product or service related, or customer, market, etc.
Obligation à coupon
A bond that has detachable coupons that are exchanged for interest payments; historically popular but falling into disuse
Obligation convertible
A bond that may be converted by the holder into stock of the issuing company
Obligation remboursable par anticipation
A bond that provides the issuer an option to reacquire the bonds before scheduled maturity at a preset price
Passif courant
A liability which is expected to be settled in the entity's normal operating cycle, generally within 12 months after the balance sheet date.
Passifs courants
Obligations that will be liquidated within one year or the operating cycle, whichever is longer
Passifs éventuels
Events that may or may not give rise to an actual liability because the outcome is uncertain; examples include lawsuits, environmental damage issue...
Plan comptable
A listing of the accounts of an entity, along with any identification coding
Prévisions de trésorerie
Statements of cash expected to flow into and out of a business over a particular period.
Prise de décision centralisée
A business style where top leaders make and direct most important decisions
Processus de clôture
The process by which temporary accounts are "zeroed" out and the effects transferred to retained earnings
Prudence
A general principle of accounting measurement; when in doubt, understate assets and income and overstate liabilities
Rapport sur les coûts de production
A report used in a process costing environment to tabulate the costs incurred within a particular stage/department
Ratio de liquidité générale
A measure of liquidity, calculated by dividing current assets by current liabilities
Résultat global
Net income plus items of other résultat global (e.g., market value adjustments of available for sale securities)
Société
A form of business organization where ownership is represented by divisible units called shares of stock
Solde compensateur
An amount that must be left on deposit and cannot be withdrawn
Structure de capital complexe
Companies with options, warrants, or convertible bonds and stocks that may result in the issuance of additional shares
Substance commerciale
The quality of an exchange transaction such that it changes the future cash flow potential of the entity
Taux d'utilisation des capacités
The degree to which an organization's output capabilities are being deployed or utilized
Trésorerie
Items acceptable to a bank for deposit and free from restrictions for satisfying current debts; includes coins, currency, bank deposits, etc.
Vente à crédit
A business entity sells goods or services and allows the customer to make payment at a later date.
D
Activités abandonnées
The special income statement reporting of the impact of disposing or abandoning of a component of a business
Amortissement
The process used to allocate the cost of a long-lived property to the accounting periods benefited
Amortissement dégressif à taux double
An accelerated depreciation method by which a constant rate (that is 200% of the straight-line rate) is multiplied by each period's beginning (cons...
Base amortissable
Cost minus salvage value; the amount of cost that will be allocated to the service life
Base de données
An information storehouse, usually electronic, that can be queried to extract data meeting certain parameters. Enables singular data entry and mult...
Bénéfice par action dilué
An earnings per share number; adjusted to reflect the potential effect of dilutive securities
Budget d'achat de matières directes
A budget that details expected direct material purchases, along with the related cash payments
Budget de main-d'œuvre directe
A budget that details expected direct labor needs, along with the related costs of labor
Carte de débit
Transactions are equivalent to an electronically generated check that results in an almost immediate withdrawal of funds.
Coûts directs
A cost easily traced to a specific job; generally direct material and direct labor
Coûts fixes discrétionnaires
Fixed cost resulting from yearly spending decisions; proper planning can result in avoidance of these costs as necessary (e.g., advertising and tra...
Débit
Entries in the debit column of a ledger account representing increases in assets or expenses, or decreases in liabilities or income.
Débit
The nature of an action to an account to indicate an increase (assets, expenses, and dividends) or decrease (liabilities, equity, and revenue); usu...
Débiteur
A person or firm that owes money to your business.
Débiteurs
The amount outstanding on customers' accounts.
Décision décentralisée
A business style where top leaders concentrates on strategy, and leaves day-to-day operation and decision-making tasks to lower-level personnel
Décote sur obligations
The difference between face value and issue price of a bond, where the issue price is less; causes the effective yield to be higher than that stated
Dépôts en cours
Receipts entered on company records but not yet posted by the bank
Directeur
A member of the board of directeurs who bears the responsibility of managing the company on behalf of the shareholders.
Directeur(s)
Person(s) appointed by shareholders of a limited liability company to manage the affairs of the company.
Dividende
Money paid by a company from its profits to its shareholders.
Dividendes
Amounts paid from profits of a corporation to shareholders as a return on their investment in the stock of the entity
Dividendes arriérés
An omitted dividend on cumulative preferred stock that must eventually be paid before any monies can be distributed to common stockholders
Écart d'efficience de main-d'œuvre directe
A variance comparing standard hours of direct labor to the actual hours worked; measured at the standard rate per hour [(standard hours - actual ho...
Écart sur taux de main-d'œuvre directe
A variance that reveals the difference between the standard rate and actual rate for the actual labor hours worked [(standard rate - actual rate) X...
Épuisement
The process used to allocate the cost of a natural resource asset to the accounting periods benefited
Impôts différés
Income & expenditure may be recognised at different time for accounting and tax purposes. Deferred tax is a way to balance this timing difference in the accounts.
Inflation par la demande
Occurs when demand is high, and suppliers increase prices until demand reduces.
Instruments dérivés
Investments accounted for a fair value that generally derive their value from some other item; examples include commodity futures, options, and so ...
Main-d'œuvre directe
Gross wages paid to those who physically and directly work on the goods being produced
Matières directes
The costs of all materials that are an integral part of a finished product and that have a physical presence that is readily traced to that finishe...
Méthode d'amortissement dégressif
An accelerated depreciation method by which a constant rate (that is a multiple of the straight-line rate) is multiplied by each period's beginning...
Méthode de radiation directe
A simple, non-GAAP, method that expenses uncollectible accounts only as they are determined to be uncollectible and are written off
Méthode directe
The preferred method for preparing the statement of cash flows; operating cash flows are presented according to their direct source (e.g., cash rec...
Méthode directe/Allocation des coûts de services
An allocation process whereby service department costs are assigned directly to productive departments (compare to step method)
Non-paiement d'un billet
To fail to pay a note at maturity
Note de débit
A purchaser-prepared document evidencing a return of merchandise to a seller
Obligation non garantie
A bond that lacks specific collateral; payment is only assured by the general faith and creditworthiness of the issuer
Prélèvements
Cash taken for personal use, in sole trader or partnership businesses, treated as a reduction of ownership interest.
Produits constatés d'avance
Income invoiced, or paid for, in advance of providing the service resulting in the income being deferred to a later accounting period, to when the service is provided.
Régime à cotisations définies
A type of pension plan where the benefits are based on amounts in trust for the benefit of the employee; employer contributions are usually a fixed...
Régime à prestations définies
A type of pension plan where the benefits are a function of years of service, pay, and age; the ultimate employer cost is not known in advance
Tableau de bord
Customized business software that delivers key real time business data in an easily monitored layout
Taux de distribution
Dividend per share divided by earnings per share
Taux de dividende
Dividend per share divided by stock price; also called dividend yield
Titres dilutifs
Options, warrants, convertible bonds, convertible stocks, and other items that have the potential to increase the number of shares outstanding
E
Activité de soutien à l'entité
Activities that relate to an entity's ability to operate; independent of business volume
Amortissement au taux d'intérêt effectif
A theoretically preferable method for amortizing premiums and discounts on bonds; interest expense is a constant percentage of the bonds ever-chang...
Bénéfice par action
EPS; generally understood as the amount of income for each share of stock, but is actually better refined as basic and diluted EPS (see those defin...
Bénéfice par action (BPA)
A measure of how much profit a company is making for its shareholders.
Bénéfices
A concept that relates to income from continuing operations plus/minus discontinued operations
Capitaux propres
Used by analysts to determine the financial health of a company. It also represents what would be left if all of a businesses' assets were liquidated and the debt paid off.
Charge
Generally the running costs of a business.
Charge
A budgetary restriction occurring in advance of a related expenditure
Charges
The costs incurred in producing revenues
EBIT
An analyst's calculation to reflect "earnings before interest and taxes"
EBITDA
An analyst's calculation to reflect "earnings before interest, taxes, depreciation, and amortization"
Économies d'échelle
Efficiencies associated with increases in volume
Employé
A person who works for a specific business and whose activities are directed by that business
Entité, entités
Something that exists independently, such as a business which exists independently of the owner.
Ex-dividende
The event (date) when a transfer of stock ownership between shareholders will occur without the right for the purchaser to receive any previously d...
Gain
A phrase that is often interchangeable with profits.
Méthode de mise en équivalence
Method to account for stock investment when significant influence is present; changes in equity of the investee are recognized by the investor on a...
Principe de l'entité
Accounting information should be presented for circumscribed distinct economic units
Progiciels de gestion intégrés
(ERP) Comprehensive database software that tracks an almost endless array of business and accounting data
Système ERP
A comprehensive software platform that integrates core business processes across an organization
Transaction d'échange
Trading one asset for another; to be booked at fair value if the transaction has commercial substance
Unités équivalentes
A measure of physical units expressed in terms of finished units
F
Activités de financement
A cash flow category; including receipts from stock issues, bonds, notes and loans, -- and payments for loan repayment, acquisitions of treasury st...
Budget des frais généraux de fabrication
A budget that details the anticipated factory overhead, including calculations related to the allocation of such amounts
Budget flexible
A budget that covers a range of potential outcomes by relating expense levels to the potential revenues
Charge fixe
A total cost that is the same regardless of volume; total cost is constant and per unit cost decreases with volume increases
Charges fixes
Costs that vary over time rather than in proportion to throughput, e.g. Rent of premises, salaries etc.
Comptabilité à la juste valeur
Sometimes called "mark-to-market;" to record an investment at its fair value and recognize changes in value as they occur
Comptabilité financière
An area of accounting that deals with external reporting to parties outside the firm; usually based on standardized rules and procedures
Contrat de location-financement
A lease that effectively transfers the risks and rewards of ownership to the lessee
Écart sur dépense des frais généraux fixes
A fixed overhead variance that compares actual fixed overhead to the budgeted fixed overhead
Écart sur volume des frais généraux fixes
A fixed overhead variance that compares the budgeted fixed overhead to the fixed overhead that is applied to production based on standard fixed ove...
États financiers
Core financial reports that are prepared to represent the financial position and results of operations of a company
Exercice comptable
A one-year accounting period that does not correspond to a calendar year
F.A.B. destination
Free on Board destination; meaning the transfer of ownership of inventory will occur when the goods reach their destination and the seller will inc...
F.A.B. point d'expédition
Free on Board shipping point; meaning the transfer of ownership of inventory will occur when the goods are shipped and the purchaser will incur the...
FICA
Federal Insurance Contributions Act (also known as social security and Medicare); establishes a tax that employers must withhold and match for gove...
Financial Accounting Standards Board (FASB)
An organization charged with producing standards for financial reporting in the USA
Form 1099
A form required to be issued to an independent contractor reporting amounts paid; to assist with tax compliance issues (this form used to report ot...
FUTA
Federal Unemployment Tax levied on employer to provide funds for unemployed workers; rate is dependent on existence of SUTA and employer history of...
Gestion financière
Planning, analysing, monitoring, organising, reviewing, and controlling a company's finances.
Immobilisation
An asset that is held by an enterprise for use in the production or supply of goods or services, for rental to others, or for administrative purposes on a continuing basis in the reporting entity's activities. Examples are equipment, vehicles, land and buildings.
Immobilisations
Assets that you intend to keep for longer than twelve months.
Méthode PEPS (premier entré, premier sorti)
FIFO; An inventory cost flow assumption based on the notion that the earliest costs are to be assigned to units sold
Prévision
Prévision estimate of future performance and position based on stated assumptions and usually including a quantified amount.
Principe de divulgation complète
All relevant facts that would influence investors' and creditors' judgments about the company are disclosed in the financial statements or related ...
Produits finis
Finished goods represent the cost of completed products awaiting sale to a customer
Représentation fidèle
A fundamental quality of accounting such that information must be truthful; complete, neutral, and free from error
Valeur future
Or "compound interest;" amount that a current payment (or stream of payments) will grow in time; includes interest on previous interest based on fr...
G
Base de continuité d'exploitation
Financial statements are prepared on this basis assuming that the business will continue operating into the foreseeable future.
Bénéfice brut
A calculated amount corresponding to net sales minus cost of goods sold
Bénéfice brut (ou marge)
Sales minus cost of sales before deducting administration and selling expenses (see also gross margin).
Brut
The total amount of money a company has earned in a period of time before deductions such as taxes.
Écart d'acquisition
The excess of the purchase price of an acquired company over the fair value of the identifiable net assets acquired
Effet de levier
The proportion of borrowings to total financing (i.e. shareholders' funds plus total borrowing).
GAAP
Generally accepted accounting principles -- encompass the rules, practices, and procedures that define the proper execution of accounting
Grand livre
A record of the accounts comprising financial statements, and their respective balances
Marchandises disponibles à la vente
A calculated amount corresponding to the beginning inventory plus net purchases; represents the total pool of inventory available during a period f...
Marchandises en transit
Goods in the process of being transported to the buyer; ownership is based on freight terms
Méthode brute
A method of recording purchases of inventory at invoice price
Méthode du bénéfice brut
A technique that purports to estimate inventory and cost of goods sold by applying historic percentage relationships to observable sales information
Principe de continuité d'exploitation
In the absence of evidence to the contrary, accountants assume that a business will continue to operate well into the future
Salaire brut
Also known as gross earnings; this it is the total amount earned by an employee before any deductions
H
Méthode des points extrêmes
A simple means for separating costs into fixed and variable components, based upon the difference between costs at the highest and lowest observed ...
Placements détenus jusqu'à l'échéance
Investments purchased with intent to hold to maturity; usually investment in debt; accounted for by amortized cost method
Principe du coût historique
The concept that many transactions and events are to be measured and reported at acquisition cost
I
Actif incorporel
Long-term asset that lacks physical existence; contract rights, copyrights, patents, trademarks, etc.
Activités d'investissement
A cash flow category; including receipts from disposal of investments and long-term assets -- and payments to acquire long-term assets and investments
Affacturage
When a business sells its invoices to a third party, which will then add their own fee to the charges and seek the money from the debtor.
Auditeur interne
A person within an organization who reviews and monitors the controls, procedures, and information of the organization
Budgétisation incrémentale
A budgeting approach where the prior year experience sets a base line for a new budget; changes are made based on new information but the base need...
Centre d'investissement
A evaluative unit where managers are accountable for cost and profit outcomes, including consideration of the amount of capital that is deployed to...
Compte de résultat
A financial statement that summarizes the revenues, expenses, and results of operations for a specified period of time
Compte de résultat sommaire
A non-financial statement account used only to facilitate the closing process by summarizing and zeroing-out the revenue and expense accounts
Coût incorporable aux stocks
Product costs that attach to inventory
Coûts indirects
A cost not easily traced to a specific job; generally categorized as factory or manufacturing overhead
Dépréciation
When the carrying amount of an asset is not recoverable from its future cash flow
Entité détenue
The company in which another has an investment
Entrepreneur indépendant
One who performs a designated task or service for a company, and the company has the right to control or direct only the result of the work done
Facture
A document from supplier to buyer summarising goods or services supplied and the price payable.
Immobilisation incorporelle
An asset, such as a right, that cannot be touched (e.g. a trademark or Goodwill).
Impôts sur le résultat
Taxes that are based on the amount income; for employees such amounts must be withheld by employers and remitted to the government
Inflation
A percentage figure that represents how much prices of goods and services increased over a specific period.
Insolvabilité
When a company becomes unable to pay off its creditors, or its liabilities exceed its assets.
Institute of Management Accountants (IMA)
(IMA) a professional association for management accountants that sponsors the CMA and CFM designations
Intégration
Connecting different software systems to work together seamlessly
Intérêts
The charge imposed on the borrower of funds for the use of money
International Accounting Standards Board
An organization charged with producing accounting standards with global acceptance
Introduction en bourse
The first time stock in a corporation is offered to the investing public; registration and other requirements must be met; proceeds may flow to the...
Méthode indirecte
An alternative method for preparing the statement of cash flows; operating cash flows are presented as a reconciliation of income to cash from oper...
Normes idéales
A standard that could only be achieved under perfect operating conditions; such standards are rarely expected to be achieved
Normes internationales d'information financière (IFRS)
The specific accounting rules developed by the International Accounting Standards Board
Prix d'émission
The amount a company receives in exchange for the initial issue of debt or other financial instrument
Prix de facture
List price less any trade discounts
Répartition infrapériodique de l'impôt
Separately reported items like discontinued operations, prior period adjustments, and other comprehensive income, are to reported net of their spec...
Stocks
Goods held for resale to others
Taux de rendement interne
Also known as time-adjusted rate of return or IRR; discount rate causing present value of cash inflows to equal present value of the cash outflows
J
Enregistrement au journal
The process of recording transactions and events into the journal
Fiche de coût de commande
A document representing a compilation of cost data for a specific job
Journal
A chronological listing of the transactions and events of an organization, in debit/credit format
Méthode des coûts par commande
A costing approach whereby actual labor and material is tracked for each job or product
Obligation à haut risque
A bond that is issued by a company of low credit worthiness, and entails substantial risk of nonpayment; generally offers a high interest rate to c...
Stock en flux tendu
Raw materials are received from supplies just as they are needed in the production process
K
Indicateur clé de performance (KPI)
Measurable values that show how effectively a company achieves objectives
Kaizen
Japanese term used to describe a blitz like approach to study processes and install efficiency within an organization
Kanban
Japanese term which means some form of signal that a particular inventory is ready for replenishment
L
Achat groupé
A single price paid for a package of assets; the purchase price must be allocated to each of the components
Actif liquide
An asset that can be easily converted into cash.
Aménagements de terrains
Includes the cost of parking lots, sidewalks, landscaping, irrigation systems, and similar expenditures that are incurred to better land
Bail/Preneur et Bailleur
Periodic payment from the user (lessee) of an asset to an owner (lessor) of the asset
Bailleur
Periodic payment from the user (lessee) of an asset to an owner (bailleur) of the asset
Capital légal
Usually the par value of the stock of a corporation
Dettes à long terme
Any obligation that is not current, and include bank loans, mortgage notes, and the like
Liquidité
The ability of a firm to meet its near-term obligations as they come due
Location
Acquiring the use of an asset through a rental agreement.
Méthode DEPS (dernier entré, premier sorti)
LIFO; An inventory cost flow assumption based on the notion that the most recent costs are to be assigned to units sold
Moindre du coût ou de la valeur nette de réalisation
To report inventory at the lower of its cost or net realizable value
Passif
Amounts owed by an entity to others
Placements à long terme
Investments made for long-term holding purposes; including land for speculation, securities of other companies, etc.
Preneur
Periodic payment from the user (preneur) of an asset to an owner (lessor) of the asset
Prix catalogue
An established price determined by reference to a catalog or general price list; before any discounts
Production au plus juste
Indicative of an environment where waste has been trimmed; entails a focus on standardization, speed, and quality, without compromising responsiven...
Responsabilité limitée
Most commonly used to describe the limit of liability of a shareholder (member) to contribute to the assets of a company if it goes into liquidation.
Société à responsabilité limitée (SARL)
Company where the liability of the owners is limited to the amount of capital they have agreed to contribute.
M
Activité au niveau du marché
Activities that relate to the number of markets in which an entity operates; independent of the number of products, customers, etc.
Base de caisse modifiée
Like the cash basis, except that certain large expenditures for durable assets may be recorded as assets initially
Bon de sortie de matières
Form showing what material has been removed from the raw materials stock and put into production
Budget directeur
Also known as the comprehensive budget; an integrated set of articulated budgets relating to numerous operational subcomponents (labor, material, o...
Capitalisation boursière
The stock-market value of a company. It is calculated by multiplying the total number of issued ordinary shares by today's price per share as quoted on the stock market.
Charges semi-variables
A cost that has both fixed and variable components
Comptabilité de gestion
An area of accounting concerned with reporting results to managers and others who are internal to an organization
Compte de résultat à étapes multiples
A complex income statement with sections that segregate cost of goods sold calculations and other components of income and expense; enables enhance...
Date d'échéance
The date on which a note and related interest are due to be paid
Écart sur prix des matières
A variance that reveals the difference between standard price for materials purchased and amounts actually paid for those materials [(standard pric...
Écart sur quantité de matières
A variance comparing standard quantity to actual quantity of materials; variation is measured at the standard price per unit [(standard quantity - ...
Frais généraux de fabrication
All costs of manufacturing other than direct materials and direct labor (also called factory overhead)
Gestion par exception
A management focus of attention on areas where corrective measures appear necessary
Importance relative
A matter of accounting judgment; when amounts involved are slight, expediency may dictate waiving the technically correct alternative in lieu of a ...
Machine to Machine
(M2M) enables connected devices to communicate with each other
Marge
The amount of money a company makes, expressed as a percentage. For example, a gross profit of £1m on sales of £10m is a 10% profit marge.
Méthode des moindres carrés
A complex means for separating costs into fixed and variable components, based upon minimizing the variances between all observations and the resul...
Méthode du coût moyen pondéré
Under the perpetual inventory system; to recompute running average cost with each purchase transaction
Modified Accelerated Cost Recovery System (MACRS)
A "depreciation" approach common to the tax code; generally permits more rapid "recovery" of asset cost than GAAP approaches; MACRS - pronounced "m..."
Note de service
Document setting out main objects of the company and its powers to act.
Postulat de l'unité monétaire
Accounting measures transactions and events in units of money, in contrast to some other unit of measure (e.g., acres of land)
Principe de rattachement
To associate expenses with revenues, and record them in simultaneous accounting periods
Rachat par les cadres (RES)
The management of a company buy that company, or part of it, from its owners.
Tireur
The party creating the note and agreeing to make payment
Valeur à l'échéance
The amount due at maturity of a note; includes principal and interest
N
Actif net
Assets minus liabilities (equals ownership interest).
Bénéfice net
Sales minus cost of sales minus all administrative and selling costs.
Bénéfice net
Income from continuing operations plus/minus discontinued operations, but before items of “other comprehensive income”
Capitaux propres négatifs
When the value of an asset is less than what you initially paid.
Chèque sans provision
Non-sufficient funds check; a customer check returned for lack of funds (a "hot check")
Comptes de gestion
Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "temporary" acc...
Créances hors exploitation
Amounts due from transactions and events not directly related to sales of products or services
Effets à payer
Formal short-term borrowings usually evidenced by a specific written promise to pay
Effets à recevoir
A written promise from a client or customer to pay a definite amount of money on a specific future date
Exercice naturel
Applicable to certain businesses that have a seasonal business pattern, and an attempt is made to establish an accounting fiscal year to match
Méthode nette
A method of recording purchases of inventory at invoice price less available cash discounts
Net
The amount of profit left after deductions such as tax have been made.
Obligation non remboursable
A bond that cannot be paid off before scheduled maturity
Obligation non remboursable
A bond that cannot be paid off with the proceeds of a new debt issue
Perte nette
The excess of expenses over revenues for a designated period of time
Ressources naturelles
Oil and gas reserves, mineral deposits, thermal energy sources, and standing timber are just a few examples of such assets that a firm may own
Salaire net
Also known as net earnings; this is the gross pay less all applicable deductions ("take home pay")
Taux d'intérêt nominal
An interest rate that isn't adjusted for inflation.
Valeur actuelle nette
Or NPV, a method of evaluating capital projects that uses a predetermined interest rate to determine the present value of an investment's net cash ...
Valeur comptable nette
Costs of non-current (fixed)( asset minus accumulated depreciation.
Valeur nette de réalisation
(inventory) Estimated selling price in the normal course of business, less reasonably predictable costs of completion, disposal, and transportation
Valeur nette de réalisation (créances)
The amount of cash expected to be collected on outstanding accounts receivable; accounts receivable minus the allowance for uncollectibles
Valeur nominale (d'une action)
The amount stated on the face of a share certificate as the named value of the share when issued.
O
Actions ordinaires
Shares in a company which entitle the holder to a share of the dividend declared and a share in net assets on closing down the business.
Activités opérationnelles
A cash flow category; generally related to transactions that enter into the determination of income -- items that are not investing or financing
Annuité ordinaire
Also known as an annuity in arrears; involves a level stream of payments, with the payments being made at the end of each time period
Apports des propriétaires
Resources provided to an organization by a person in exchange for a position of ownership in the organization
Autres actifs
The category of a classified balance sheet for reporting assets that are not logically attached to one of the other specific sections
Autres éléments du résultat global
An account for changes in value of available for sale securities; not part of net income but is included in the broader concept of total comprehens...
Charges d'exploitation
General expense category for selling and administrative costs
Chèques en circulation
Checks entered on company records but not yet cleared by the bank
Contrats de location simple
A lease where the lessee makes periodic payments for periodic use of an asset, but does not assume the ultimate risks and rewards of owning the asset
Coût d'opportunité
The cost of a foregone alternative; may include lost revenue
Cycle d'exploitation
The period of time it takes to convert cash back into cash (i.e., purchase inventory, sell the inventory on account, and collect the receivable)
Dépenses d'exploitation (OPEX)
On-going costs for running a business, service or system that includes day-to-day expenditure.
Externalisation
Utilization of independent parties to manufacture products (sometimes known as make-or-buy) or manage data processing, tech support, payroll servic...
Frais généraux
Costs that do not change regardless of the level of production and are not typically involved with the cost of production, such as rent.
Frais généraux surimputés
Applied overhead exceeds the actual amount; usually viewed as a favorable outcome, because less has spent than anticipated for the level of achieve...
Résultat d'exploitation
The profit or loss a company makes, which reflects how a business is performing.
Taux d'imputation des frais généraux
A rate used to apply manufacturing overhead to output; estimated factory overhead for a period divided by the estimated application base
P
Actions privilégiées
A class of stock that generally benefits from a stipulated periodic dividend and priority in liquidation; but, usually lacking in upside participat...
Activité au niveau du produit
Activities that relate to the number of products produced; independent of the number of units produced
Ajustement de période antérieure
To correct errors from prior years; prior financial statements are retroactively changed to make them correct
Balance de vérification après clôture
Reveals the balance of accounts after the closing process, and consists of balance sheet accounts only
Bénéfice
Calculated as revenue (income) minus expenses.
Bénéficiaire
The party to whom a note is made payable
Brevet
An official legal document stating that a company has the sole right to make, use, or sell a particular invention.
Budget de production
A budget that details planned levels of production; takes into account sales and inventory build/decline
Calcul des coûts par processus
Process costing is a method to allocate the total costs of production to homogenous units produced via a continuous process that usually involves m...
Centre de profit
Business unit that has control over both costs and revenues and is therefore evaluated on the profit outcomes
Charges constatées d'avance
Goods or services purchased in advance of their consumption
Comptabilisation
The process of transferring journal entry effects into the respective general ledger accounts
Comptabilité publique
Accounting activities provided by a person to the general public, typically relating to audit, tax and similar services
Compte de résultat
A financial statement that shows the income and outgoings of a company over a certain period of time showing the net profit or loss for that time.
Coût du produit
Costs that attach to a product; the summation of direct materials, direct labor, and factory overhead
Coût principal
Product costs that are direct in nature; direct materials and direct labor
Coûts de période
A cost not attributable to the acquisition or manufacture of inventory; expensed as incurred
Droit de souscription
A right that may or may not be provided to shareholders enabling them with a first right of refusal to buy any additional shares offered by a corpo...
EBIT
Profit before interest and tax.
Élasticité-prix de la demande
The degree to which demand for products or services changes due to changes in price.
États financiers pro forma
"As if" budgeted financial statements
Fondé sur des principes
The idea that accounting standards should articulate broad-based principles rather than specific and detailed rules
Immobilisations corporelles
Assets with long lives that will be used in an entity's production processes; land, buildings, and equipment
Inventaire physique
The process of counting inventory actually on hand
Méthode du délai de récupération
Easy method for evaluating capital projects; calculated by dividing the initial investment by the annual cash inflow
Méthodes de calcul des coûts par processus
A product costing method particularly well suited to situations where production occurs in a continuous process; costs are pooled and assigned to a...
Paiement anticipé
An amount paid for in advance for and benefit to the business, such as insurance premiums or rent in advance. Initially recognised as an asset, then transferred to expense in the period when the benefit is enjoyed. (Also called a prepaid expense).
PAYE (Pay As You Earn)
Stands for Pay As You Earn. A method of collecting income tax on behalf of the Government by taking it directly from your employees' wages.
PCAOB
Public Company Accounting Oversight Board -- a private-sector, non-profit corporation charged with overseeing the auditors of public companies
Petite caisse
A fund established for making small payments that are impractical to pay by check; also known as imprest cash fund
Preuve de trésorerie
A detailed bank reconciliation that verifies not only beginning and end balances, but also validates deposits and withdrawals during the month
Prime d'émission
The amount by which a stock's issue price exceeds its par value; also referred to as "additional paid-in capital"
Prime sur obligations
The difference between face value and issue price of a bond, where the issue price is more; causes the effective yield to be lower than that stated
Principal
The basic stated amount of a note on which interest is usually calculated; generally relating to the amount borrowed
Principe de périodicité
An accounting assumption that purports to divide a continuous business process into measurement intervals, such as months, quarters, and years
Prospectus
The documentation describing financial and business aspects of an initial public offering
Provision
A liability of uncertain timing or amount.
Provision pour créances douteuses
An estimate of the risk of not collecting full payment from credit customers, reported as a deduction from trade receivable (debtors) in the balance sheet.
Ratio cours/bénéfice
The per share market value of a stock divided by its earnings per share
Régime de retraite
A general term to describe some form of arrangement for continuing payments to retirees
Remises sur achats
A cash discount available on purchases of merchandise on account; encourages prompt payment
Société de personnes
A non-corporation representing an association of two or more persons organized to carry out a business plan for a profit motive
Système d'inventaire périodique
An inventory system that utilizes a Purchases account and does not update inventory with each sale; inventory is updated by physical count at the e...
Système d'inventaire permanent
A "real-time" inventory system that updates inventory records with each purchase and sale
Valeur actuelle
Also known as discounting; determines the current worth of cash to be received in the future
Valeur nominale
Par value is a technical provision establishing the “legal capital” of the firm and is frequently associated with common and preferred stock to sat...
Valeur nominale de l'obligation
The face or contract amount of a bond; the amount to be repaid at maturity along with any interest
R
Ajustement rétrospectif
Revision of the financial statements for prior periods to reflect the application of a current change in accounting method
Bénéfices non distribués
The excess of a corporation's income over its dividends
Centre de responsabilité
The part of an organization under the control of a manager
Comptes réels
Asset, liability, and equity accounts; balances are carried forward from the end of one period into the beginning of the next period
Constatation des produits
The point at which revenue is recognized in the accounting records; ordinarily the point of sale
Coût pertinent
Items where future costs and revenues are expected to differ for the alternative decisions under consideration
Dépenses de fonctionnement
Not a capital expenditure; to be expensed as incurred
Écriture d'extourne
Optional accounting procedure which may prove useful in simplifying record keeping; a journal entry to "undo" an adjusting entry
Fondé sur des règles
The idea that accounting standards must be very specific to provide adequate guidance and drive consistency in reporting
Fourchette pertinente
The level of activity for which assumptions underlying CVP are expected to hold true
Inducteur de ressources
The concept that activities create the need for resources which will be consumed in the production process
Matières premières
The components that will be used in manufacturing units that are not yet started -- also known as direct materials
Méthode d'inventaire au détail
An inventory costing technique used by retailers that extrapolates inventory values by applying cost-to-retail percentages to known sales and purch...
Obligation nominative
A bond for which ownership records are maintained, and interest is paid to the registered owner
Pertinence
A fundamental quality of accounting such that information should be timely and bear on the decision-making process by possessing predictive or conf...
Produits
Inflows and other benefits received in exchange for the providing of goods and services
Radio Frequency Identification
(RFID) Micro processes embedded in inventory that emit radio frequency signals that enable a computer to automatically track inventory
Réévaluation
Uses a variety of exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact operatin...
Registre du commerce
An official authorised by the government to maintain a record of all annual reports and other documents issued by a company.
Remplacement
A restoration of an asset, at least partially, to its original condition; such costs may be capitalized by reducing accumulated depreciation
Rendement des actifs
A ratio comparing income (net income plus interest) to the average total assets
Rendement des capitaux employés
This ratio is arguably the most vital for the control of performance in large, delegated, businesses. It is made up from the comparison of the PBIT and the capital employed in the business.
Rendement des capitaux propres
A ratio comparing income (net income minus preferred dividends) to the average total equity
Réserves
The claim which owners have on the assets of a company because the company has created new wealth for them over the period since it began. Most common example is retained earnings.
Ressource
The elements consumed by activities and cost objects
Résultat résiduel
An internal assessment technique that adjusts income for a presumed cost of capital (or other threshold rate of return); operating income - (operat...
Retour sur investissement
ROI: A model consisting of a margin component (Operating Income/Sales) and turnover component (Sales/Average Assets); reduces to Operating Income/A...
Retour sur investissement (ROI)
The earning power of an asset or activity measured as a ratio of the net income of the activity to the operational cost. ROI lets a company know whether an activity is profitable enough to continue.
Retraitement
The financial statements of prior periods are redone to reflect the correct amounts
ROI (Retour sur investissement)
A measure of the profitability of an investment relative to its cost
Taux d'intérêt réel
The rate of interest minus the current rate of inflation.
Valeur résiduelle
Amount expected be realized at the end of an asset's service life; "salvage value"
S
Action
Transferable units of ownership in a corporation
Actionnaires
Owners of a limited liability company.
Amortissement linéaire
A simple depreciation method by which the depreciable base is spread uniformly over the service life
Budget des frais de vente et d'administration
A budget that details anticipated selling, general, and administrative costs
Budget des ventes
A budget that details anticipated sales levels
Budget statique
A budget that does not anticipate alternative outcomes; estimated sales and expenses are fixed and establish the relevant benchmarks
Capital social
Name given to the total amount of cash which the shareholders have contributed to the company.
Certificat d'actions
A document providing evidence of share ownership.
Commande spéciale
A customer order that is outside of the normal pricing and terms
Commerçant indépendant
An individual owning and operating a business alone.
Compte auxiliaire
A subcomponent account record providing individual balance details; e.g., the record for one customer out of a group of customers comprising all ac...
Compte de résultat simplifié
A simple income statement with a section for all revenues and another for all expenses; there is no direct association between specific revenue and...
Coût irrécupérable
Historical amount expended on a project or object; not relevant to current decisions or future actions
Coût par paliers
A cost function that is fixed over a range, and then increases by a measured step to a new level at the next higher increment of activity
Coût standard
A measure of what costs should be incurred to achieve the observed output
Dividende en actions
A noncash corporate activity to provide shareholders with additional shares in proportion to existing ownership; makes for more shares outstanding,...
Document justificatif
A document evidencing a transaction or event and potentially providing for the initiation of a journal entry
Durabilité
Development without depletion of natural resources or negative effects on the environment
Durée d'utilité
The period of time that a depreciable asset will be in use by an entity; the time interval over which the asset will be depreciated
Entreprise individuelle
A non-corporation business owned by a sole individual
État des bénéfices non distribués
A financial statement that discloses changes in retained earnings during a designated period of time; those changes usually attributable to income ...
Fractionnement d'actions
A corporate action to increase the number of shares and reduce the par per share by a stipulated ratio (e.g., 2 for 1)
Frais de vente et d'administration
Selling, general, and administrative costs; the period costs of the business
Graphique de dispersion
A simplistic mapping of observed data points, where a line is "visually" drawn to represent the estimated cost function
Influence notable
The ability to sway management and decision making of another entity, but generally not enough to assert absolute control
Intérêts simples
Interest calculations that do not provide for periodic inclusion of accumulated interest into the base on which interest is calculated
Méthode d'identification spécifique
Inventory costing method where the actual cost of each unit of merchandise is tracked and used for accounting purposes
Méthode des coûts par étapes
An allocation process whereby some service department costs may be assigned to other service departments as part of a sequential methodology
Méthode linéaire
A method for amortizing premiums and discounts on bonds; the premium or discount is spread uniformly over the life of the bond as an adjustment of ...
Normes
Benchmarks against which actual productive activity is compared
Obligation à fonds d'amortissement
A bond issue that requires periodic setting aside of monies into a separate fund to provide for eventual repayment of the debt at maturity
Obligation garantie
A bond that provides specific assets as collateral to help assure the payment stream
Obligation sérielle
A bond issue that has multiple repayment dates, rather than the entire issue maturing at one fixed maturity date
Parties prenantes
A general term devised to indicate all those who might have a legitimate interest in receiving financial information about a business because they have a 'stake' in it.
PME
Small or Medium Sized Enterprises. A business is deemed an SME if it meets two of three criteria: it has a turnover of £25m or less, it employs fewer than 250 people, and it has gross assets of less than £12.5m.
Prêt garanti
Loan where the lender has taken a special claim on particular assets or revenues of the company to give extra protection in the event of the loan remaining unpaid.
Prime d'émission
The price paid for shares in a company over and above their nominal value.
Principe de stabilité monétaire
An accounting assumption that presumes the currency is not impacted over time by inflation
Remises sur ventes
A cash discount offered to customers to encourage prompt payment of invoices
Sarbanes-Oxley Act
"SOX" -- Legislation that imposes stringent controls over reporting and auditing; created the Public Accounting Oversight Board
Securities and Exchange Commission
"SEC" -- regulatory body with which public companies must file and report
Segment
A business unit for which separate financial information is evaluated by an operating decision maker who allocates resources and judges performance...
Six Sigma
A trademarked quality management system developed by Motorola; driven by pursuit of statistical results that reflect near perfection in production ...
SUTA
State Unemployment Tax levied on employer to provide funds for unemployed workers; rate is adjusted for employer history of layoffs, etc.
Tableau de bord prospectif
A system for evaluating elements that are important to the organization and under the control of an employee holding that position
Tableau des flux de trésorerie
A financial statement that summarizes the cash flows relating to operating, investing, financing, and noncash investing/financing activities of an ...
Titre
Typically required by lenders against a loan, such as premises or plant equipment.
Titres
Government bonds, ordinary shares in companies, debentures, loans, preference shares, etc. are all collectively described as titres.
T
Actions propres
Shares of a company's own stock that it has reacquired
Balance de vérification
A listing of account balances from the ledger, used to test the equality of debits and credits
Budget imposé descendant
A budget approach where upper level management establishes parameters under which the budget is to be prepared
Capital versé total
The sum of legal capital plus paid-in capital in excess of par
Chiffre d'affaires
The total sales of a business during a specified period.
Clients
Persons or businesses who buy goods or services from a business in the normal course of trade are allowed a period of credit before payment is due.
Compte en T
An abstract representation of an account, with the left side of the "T" representing debits and the right side credits
Comptes temporaires
Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "nominal" accou...
Conversion
Uses prevailing exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact other comp...
Coûts fixes traçables
Fixed costs that would not exist if the unit under evaluation ceased to exist
Créances commerciales
Amounts due from customers from credits sales of products or services
Fournisseurs
Persons or businesses who supply goods or services to a business in the normal course of trade and allow a period of credit before payment must be made.
Gestion de la qualité totale
(TQM) A process for continuous improvement by focusing on customer service and systematic problem solving via teams made up of front-line employees
Immobilisations corporelles
A fixed asset (also called a non-current asset) which has a physical existence. Used to differentiate it from an Intangible fixed asset.
Prix de transfert
The system of setting prices at which goods are exchanged between affiliated units; usually involving cross-border transactions
Rapidité
An enhancing quality of accounting such that information is available in sufficient time to be capable of influence
Remise commerciale
A reduction from list price that is not entered in the accounting records; customarily offered in "setting" the invoice amount
Revenu cible
A level of income that is to be obtained; CVP projects activity levels necessary to achieve this benchmark
Théorie des contraintes
(TOC) Efficiency is improved by seeking out and eliminating constraints within the organization
Titres de transaction
Investments in debt acquired with the intent of generating profits by reselling the investment in the very near future; classified as current assets
Valeur temps de l'argent
Conceptual notion holding that money to be received sooner is worth more than money to be received later
U
Activité au niveau unitaire
Activities that relate to the number of units of output; each additional unit of production requires another activity
Amortissement selon les unités de production
A depreciation approach where the depreciable base is allocated to the expected total units of output; mileage, hours, etc.
Frais généraux sous-imputés
Applied overhead is less than the actual amount; usually viewed as a unfavorable outcome, because more has spent than anticipated for the level of ...
Intelligibilité
An enhancing quality of accounting such that information is clear and concise to those with reasonable business knowledge
Produits constatés d'avance
Revenue that has been collected in advance of providing goods and services to "earn it;" reported as a liability until earned
V
Capital-risque
Capital invested into projects with long term growth potential but also higher risks, such as start-up businesses.
Coût variable
A per unit cost that is the same regardless of volume; total coût variable increases with volume increases
Coûts variables
Costs that vary in some kind of proportion to throughput (production), e.g. materials. Each same product takes the same amount of material, so there is a direct proportion between the number of products produced and the amount of material that was used.
Écart d'efficience des frais généraux variables
A variance that reflects the level of efficiency associated with the application of variable overhead to production
Écart de dépense des frais généraux variables
A variance that reflects the difference between actual variable overhead and standard variable overhead associated with the actual units of the app...
Écarts
Deviations from the norm that may provide warning signs of situations requiring corrective action by managers
Méthode des coûts variables
A costing method where inventory absorbs direct costs and variable factory overhead; the income statement identifies the contribution margin
Vérifiabilité
An enhancing quality of accounting such that different knowledgeable and independent observers reach similar conclusions
W
Assurance accidents du travail
Insurance paid by the employer to cover work related injuries sustained by employees
Fonds de roulement
The difference between current assets and current liabilities
Méthode du coût moyen pondéré
Under the periodic inventory system; inventory cost is based on the average cost of units purchased giving consideration to the quantities purchase...
Méthode du coût moyen pondéré par processus
A process costing technique where all units of production are assigned the same cost; determined by blending of current period costs with beginning...
Provision pour garantie
A liability that is recorded for the future costs of claims that are anticipated because of product warranty agreements
Travaux en cours
As its name implies, it is the value of the products on which work has been started but is not yet complete.
Travaux en cours
Goods that are in production but not yet complete; an accumulation of monies spent on direct material, direct labor, and applied manufacturing over...
W-2
An annual statement provided to employees stating the amount of earnings and withholdings; assists employee in preparing their own tax returns
W-4
A form filled out by an employee stating the amount of exemptions to which they are entitled for tax purposes; such exemptions bear on the amount o...
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